South Dakota Statutes

§ 10-21-1 — Treasurer to collect taxes.

South Dakota § 10-21-1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-21PAYMENT AND RECEIPT OF PROPERTY TAXES

This text of South Dakota § 10-21-1 (Treasurer to collect taxes.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-21-1 (2026).

Text

The treasurer shall collect all property taxes extended upon the tax list of the county and all delinquent taxes whether levied by the state or any of its taxing districts.

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Related

Stehly v. Davison County
2011 S.D. 49 (South Dakota Supreme Court, 2011)
7 case citations
Haakon County v. Brunswick Corp.
184 N.W.2d 768 (South Dakota Supreme Court, 1971)
1 case citations

Legislative History

SL 1897, ch 28, § 79; RPolC 1903, § 2145; RC 1919, § 6762; SDC 1939, § 57.1001; SL 1992, ch 60, § 2; SL 2018, ch 63, § 1.

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Bluebook (online)
South Dakota § 10-21-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-21-1.